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  • IFRS 17 – a paradigm shift for U.S. actuaries
    IFRS 17 – a paradigm shift for U.S. actuaries This article will focus on introducing where IFRS17 differs ... perspective. International Financial Reporting Standards=IFRS;International Accounting Standards Board=IASB;Generally ...

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    • Authors: Darryl Wagner, Hui Shan
    • Date: Jun 2018
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • OCI OK
    OCI OK The use of Other Comprehensive Income OCI is receiving its moment in the sun. ... Principles=GAAP;International Financial Reporting Standards=IFRS;Statutory accounting; 4294977751 3/1/2012 12:00:00 ...

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    • Date: Mar 2012
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting
  • Can There Be More Than One Fair Value?
    Can There Be More Than One Fair Value? This article compares and contrasts existing and ... in fair value requirements between US GAAP and IFRS. The focus of this article is on fair value requirements ...

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    • Authors: Albert Li, Patricia Matson, Hui Shan
    • Date: Dec 2009
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • Accountant/Tax Attorney Dialogue on the History and Purpose of Internal Revenue Code Section 811(a)
    sense operating similar to GAAP, statutory and IFRS financial accounting standards. That is, the determination ... In United Fire Insurance Company v. Commissioner,17 the Seventh Circuit, in rejecting the Service argument ...

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    • Authors: Richard N Bush, Arthur Schneider, Mark Smith, Peter Winslow
    • Date: Oct 2018
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Finance & Investments>Capital management - Finance & Investments; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • NAIC ORSA
    NAIC ORSA The latest draft ORSA Guidance Manual ... Group. The Financial Reporter | MARCH 2012 | 17 There is an expectation that the ORSA will be per- ... expectations and how they NAIC ORSA | fRoM pAge 17 ...

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    • Date: Mar 2012
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Strategic Insight and Integration>Big picture view
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
  • In the Beginning . . . A Column Devoted to Tax Basics How are Qualified Annuities Taxed?
    prescribed factor based on remaining life expectancy.17 Once payments begin in the form of an annuity, the ... IRA contributions. 16 I.R.C. § 72(t)(2)(E), (F). 17 Treas. Reg. § 1.401(a)(9)- 5. 18 Treas. Reg. § 1 ...

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    • Date: Oct 2018
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Taxing Times
    • Topics: Finance & Investments>Capital management - Finance & Investments; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • Variable Annuity DAC: A Survey of Current Practice
    Variable Annuity DAC: A Survey of Current Practice Variable Annuity DAC: A Survey of Current ... percent of account value) of 5, 7, 9, 11, 13, 15, 16, 17, 18, 19 and 20 percent thereafter The tables on ...

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    • Authors: Laura J Hay, Elizabeth Rogalin
    • Date: Dec 2002
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Annuities>Variable annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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